Recently, we derived experimental oscillator strengths (OSs) from well-defined UV-visible absorption spectral peaks of 100 molecules in solution. Here, we focus on a subset of transitions with the highest reliability to further benchmark the OSs from several wave function methods and density functionals. We consider multiple basis sets, transition moment gauges (length, velocity, and mixed), and solvent corrections. Most transitions in the comparison set come from conjugated molecules and have π → π* character. We use an automated algorithm to assign computed transitions to experimental bands. OSs computed using the Tamm-Dancoff approximation (TDA), CIS, or EOM-CCSD exhibited a strong gauge dependence, which is diminished in linear response theories (TD-DFT, TD-HF, and to a smaller degree LR-CCSD). OSs calculated from TD-DFT with PCM solvent models are systematically larger than apparent OSs derived from experimental spectra. For example, fcomp from hybrid functionals and PCM have mean absolute errors that are ∼10% of n·fexp, where n is a solvent refractive index factor that arises from the energy flux of the radiation field in a dielectric (solvent). Theoretical cavity field corrections considering spherical cavities do not improve the agreement between computed and experimental data. Corrections that account for the molecular shape and the direction of transition dipole moments, or that explicitly account for the effect of solvent molecules on the local field, should be more appropriate.
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